Opinion
No. 8474.
January 14, 1941.
Appeal from the United States Board of Tax Appeals.
Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Irving M. Tullar, and Edward H. Hammond, all of Washington, D.C., for petitioner.
Joseph M. Blake, of Canton, Ohio, for respondent.
Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.
It is agreed by both the petitioner and the respondent, that the decision of the Board of Tax Appeals must be set aside upon the authority of Helvering v. Bruun, 309 U.S. 461; wherefore, it is ordered that the decision be and it is hereby set aside and the cause remanded to the Board of Tax Appeals for further proceedings.